Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-3132022-04-01falsetrueNo description of principal activity2falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04443173 2022-04-01 2023-03-31 04443173 2021-04-01 2022-03-31 04443173 2023-03-31 04443173 2022-03-31 04443173 c:Director1 2022-04-01 2023-03-31 04443173 d:FurnitureFittings 2022-04-01 2023-03-31 04443173 d:FurnitureFittings 2023-03-31 04443173 d:FurnitureFittings 2022-03-31 04443173 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04443173 d:ComputerEquipment 2022-04-01 2023-03-31 04443173 d:ComputerEquipment 2023-03-31 04443173 d:ComputerEquipment 2022-03-31 04443173 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04443173 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04443173 d:CurrentFinancialInstruments 2023-03-31 04443173 d:CurrentFinancialInstruments 2022-03-31 04443173 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 04443173 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 04443173 d:ShareCapital 2023-03-31 04443173 d:ShareCapital 2022-03-31 04443173 d:RetainedEarningsAccumulatedLosses 2023-03-31 04443173 d:RetainedEarningsAccumulatedLosses 2022-03-31 04443173 c:FRS102 2022-04-01 2023-03-31 04443173 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 04443173 c:FullAccounts 2022-04-01 2023-03-31 04443173 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 04443173 2 2022-04-01 2023-03-31 04443173 e:PoundSterling 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 04443173









CONSULCIO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
CONSULCIO LIMITED
REGISTERED NUMBER: 04443173

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
47,072
55,471

  
47,072
55,471

Current assets
  

Debtors: amounts falling due within one year
 5 
571,268
816,988

Cash at bank and in hand
 6 
694,762
513,346

  
1,266,030
1,330,334

Creditors: amounts falling due within one year
 7 
(16,692)
(102,690)

Net current assets
  
 
 
1,249,338
 
 
1,227,644

Total assets less current liabilities
  
1,296,410
1,283,115

  

Net assets
  
1,296,410
1,283,115


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,296,310
1,283,015

  
1,296,410
1,283,115


Page 1

 
CONSULCIO LIMITED
REGISTERED NUMBER: 04443173
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 March 2024.




Tristan Ramus
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CONSULCIO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Consulcio Limited is a private company limited by shares and incorporated in England and Wales (registration number 04443173). The registered office is 33 Soho Square, London, England, W1D 3QU. The functional and presentational currency of the company is GBP.  

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
CONSULCIO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15%
Reducing balance
Computer equipment
-
33%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
CONSULCIO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 2).

Page 5

 
CONSULCIO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2022
86,123
10,762
96,885



At 31 March 2023

86,123
10,762
96,885



Depreciation


At 1 April 2022
31,088
10,326
41,414


Charge for the year on owned assets
8,255
144
8,399



At 31 March 2023

39,343
10,470
49,813



Net book value



At 31 March 2023
46,780
292
47,072



At 31 March 2022
55,035
436
55,471

Page 6

 
CONSULCIO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Debtors

2023
2022
£
£


Trade debtors
-
12,335

Amounts owed by joint ventures and associated undertakings
544,523
544,523

Other debtors
26,745
260,130

571,268
816,988



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
694,762
513,346

Less: bank overdrafts
(43)
(48)

694,719
513,298



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
43
47

Trade creditors
3,630
330

Corporation tax
6,101
95,796

Other taxation and social security
1,590
1,517

Other creditors
328
-

Accruals and deferred income
5,000
5,000

16,692
102,690


 
Page 7